The purpose of this study is to compare the efficacy and the safety of sitagliptin and
glimepiride in drug naïve elderly patients with Type 2 diabetes as evaluated by HbA1c change
from baseline at 52 W as efficacy and incidence of hypoglycemia from randomization to 52 W as
safety. The clinical hypotheses are non-inferiority of sitagliptin to glimepiride in efficacy
as judged by HbA1c change from baseline at 52 W and superiority of sitagliptin to glimepiride
in safety as judged by incidence of hypoglycemia in drug naïve elderly patients with T2DM. In
addition, comparison of efficacy is extended to 104 W.